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‘Ethical leadership is vital as technology advances’ says accountancy bodies and IESBA

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By ICAS

20 December 2021

Main points

  • ICAS, CPA Canada, IESBA and IFAC release second publication in series exploring ethics in an era of complexity and digital change.
  • The paper is titled 'Technology is a double-edged sword with both opportunities and challenges for the accountancy profession.'
  • The publication provides practical guidance to both professional accountants and professional accountancy organisations.

ICAS, CPA Canada, IESBA and IFAC release second publication in series exploring ethics in an era of complexity and digital change: 'Technology is a double-edged sword with both opportunities and challenges for the accountancy profession'

ICAS, CPA Canada, IESBA, and IFAC have released ‘Technology is a double-edged sword with both opportunities and challenges for the accountancy profession’, the second in a four-part thought leadership series examining the professional accountant’s role in a new technological era. As technology advances and the world becomes more complex, the professional accountant’s skills and competencies, underpinned by ethics and recognising their public interest responsibility, are critical in navigating new challenges and opportunities and ensuring trust in the profession.

Bruce Cartwright CA, Chief Executive, ICAS, said: “The fundamental principles of ethics do not change in a disruptive environment. Supporting both innovation and control might seem like somewhat contradictory objectives, but the accountancy profession needs to be simultaneously advancing both. The challenge will be in helping to drive innovation without losing trust.”

The publication examines the impact of rapid technological change and the importance of ethical leadership from the lens of the professional accountant. It also provides practical guidance to both professional accountants and professional accountancy organisations.

‘Technology is a double-edged sword with both opportunities and challenges for the accountancy profession’ follows Complexity and the professional accountant: Practical guidance for ethical decision-making, the first publication in the series, and builds off a collaborative exploratory paper and global roundtable event called Ethical Leadership in an Era of Complexity and Digital Change, which CPA Canada, ICAS and IFAC jointly hosted earlier in 2021. The third and fourth publications in the series will focus on identifying and mitigating bias and mis-/disinformation, and mindset and enabling skills.

The publication is available on the IFAC Knowledge Gateway the IESBA’s webpage Technology: Ethics & Independence Considerations.

Contact ICAS

Find out more about the ICAS Ethics helpline.

Ethics in an era of complexity and digital change: New publication from CPA Canada, ICAS and IFAC

By ICAS

20 August 2021

ICAS Ethics Helpline Service

Members with an ethical query can contact us using the following methods.

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